Association with financial statements; Statement on auditing standards, 026

Authors

American Institute of Certified Public Accountants. Auditing Standards Board

Files

Description

This Statement defines association as that term is used in the fourth reporting standard. It provides guidance to an accountant associated with the financial statements of a public entity or with a nonpublic entity's financial statements that he has been engaged to examine in accordance with generally accepted auditing standards.

Publication Date

1979

Relational Format

pamphlet

Keywords

Auditing -- Standards -- United States; Financial statements -- United States -- Auditing

Disciplines

Accounting | Taxation

Comments

Copyright and permission to reprint held by: American Institute of Certified Public Accountants

Recommended Citation

American Institute of Certified Public Accountants. Auditing Standards Board, "Association with financial statements; Statement on auditing standards, 026" (1979). Statements on Auditing Standards. 24.
https://egrove.olemiss.edu/aicpa_sas/24